There were no material finance lease agreements in 2016 (as was the case in 2015).

In 2016, impairment losses of €15 million were recognized on Property, plant and equipment (PPE). This mainly related to the impairment of PPE at DSM Engineering Plastics in the US (€10 million).

In 2015, impairment losses on PPE of €198 million were recognized. This included an impairment of €130 million relating to the disposal of Bulk Chemicals (see Note 3 'Change in the scope of consolidation'). Furthermore this included a €19 million impairment of a DSM Dyneema tape production line in the US, primarily used for vehicle protection. At DSM Resins & Functional Materials an impairment of €15 million was taken relating to the factory in Stanley (North Carolina, USA) and €10 million to PPE of DSM-AGI (see also Note 2 'Alternative performance measures').